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SAR (Soedirman Accounting Review): Journal of Accounting and Business
Published by Universitas Jenderal Soedirman
ISSN : 25416839     EISSN : 25980718     DOI : 10.20884
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered Accountant (IAI)- Educators Compartment. SAR publishes research from various topics in accounting, but is not limited to the following topics: Private Sector: Financial Accounting & Capital Market Management Accounting & Behavioral Accounting Accounting Information System Auditing & Taxation Ethics and Professionalism Sharia Accounting Accounting Education Financial Management Corporate Governance & Finance Public Sector: Public Sector Accounting Management Accounting & Budgeting Information System & E-Government Auditing & Performance Measurement Good Public Governance Articles published in SAR are determined through the blind review process conducted by editors and reviewers of SAR. This process considers several factors such as the relevance of the article and its contribution to the development of accounting practices and the accounting profession as well as compliance with the requirement of published articles. Editor and reviewer provide evaluation and constructive suggestions for the author.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 5 No 2 (2020): December 2020" : 5 Documents clear
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI SUPARLINAH, IRIANING -
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.045 KB) | DOI: 10.20884/1.sar.2020.5.2.3512

Abstract

Abstract Good corporate governance (GCG) is implemented by companies in order to achieve financial performance, one of which is measured by company profitability. Investors pay more attention to this profitability in making price decisions and the expected returns. This study aims to analyze the effect of the GCG structure, which includes institutional ownership, managerial ownership, the proportion of independent commissioners and the proportion of the audit committee on stock returns with profitability as the mediating variable. Purposive sampling was carried out to select stocks that were included in the trade, service and investment sectors listed in 2018. Data from 38 companies were analyzed by regression analysis. From the research it is concluded that profitability mediates the effect of good corporate governance on stock returns. There is no proven direct effect of GCG on stock returns. As an implication; Investors are generally interested in examining the company's profitability, in this case return on assets. Profitability (ROA) is also a reflection of good corporate governance implemented by the company. From several GCG indicators, the proportion of independent commissioners has an effect on company profitability. Indeed, the board of commissioners is responsible for ensuring the implementation of good corporate governance and control to achieve optimal company performance.
INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE Syofyan, Rita; Putra, Defriko Gusma; Aprayuda, Riyadi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.682 KB) | DOI: 10.20884/1.sar.2020.5.2.3554

Abstract

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).
NPL sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Audit Delay Yunita, Selvia; Anisykurlillah, Indah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.774 KB) | DOI: 10.20884/1.sar.2020.5.2.3750

Abstract

This study aims to analyze the factors that influence audit delay in banking companies with the variables of management performance level, liquidity, complexity of company operations and reputation of audit firm with non-performing loans as moderating variables. The population in the study amounted to 43 banking companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling was carried out by purposive sampling method which resulted in 28 samples during the 5 years of the study with a total of 140 units of analysis. The data analysis method uses moderation regression of absolute value difference. The results show that the level of management performance and KAP reputation have a negative effect on audit delay, while the liquidity and complexity of company operations have no effect on audit delay. Then non-performing loans are able to weaken the level of management performance, but are not able to weaken the liquidity and complexity of the company's operations due to audit delay. The conclusion in this study is that the higher the level of management performance, the shorter the audit delay, so the possibility of delay in audit reports is less likely
REAKSI PASAR MODAL INDONESIA TERHADAP COVID-19 SEBAGAI PANDEMI GLOBAL (Studi Empiris pada Perusahaan yang Terdaftar pada Indeks LQ45 tahun 2020) Kamala, Novi Syaifatun; Fajar, Muhammad Andryzal
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.443 KB) | DOI: 10.20884/1.sar.2020.5.2.3507

Abstract

This study aims to obtain empirical evidence of the absence of an average abnormal return, average volume trading activity, and bid-ask spread of stocks in the period around the event of the COVID-19 announcement as a global pandemic. The statement of the COVID-19 as the global pandemic of the World Health Organization (WHO) made the Indonesian capital market touch the lowest point at the level of 4,929.56. This study used the event study with the windows period for 11 days, which was five days before the announcement, the day of the announcement, and five days after the announcement. This type of research was a quantitative research using secondary data of the stock daily data obtained from the official website of the Indonesia Stock Exchange at www.idx.co.id and also some other sites that support such as Yahoo Finance. Sampling techniques used were purposive sampling and as many as 44 companies that meet data completeness criteria. The data analysis technique used was a non-parametric t-test using the Wilcoxon Signed-Rank test. The results of this study show that there is a difference in Average Abnormal Return in the period t-5 & t+5, t-4 & t+4, t-2 & t+2, and t-1 & t+1. The Average Trading Volume Activity indicates there is no significant difference in all periods of observation between before and after the announcement. Meanwhile, the Bid-Ask Spread shows a significant difference before and after the announcement in all periods for 11 days of observation.
PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT Lumban Gaol, Manatap Berliana Lumban Gaol Berliana; Silaban, Adanan
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.078 KB) | DOI: 10.20884/1.sar.2020.5.2.4044

Abstract

Tujuan utama penelitian ini yaitu menguji dan menganalisis pengaruh: tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Kompleksitas tugas audit terhadap perilaku reduksi kualitas audit. Tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Model perilaku reduksi kualitas audit ini dibangun dan diuji berdasarkan hasil-hasil penelitian terdahulu, literatur stres kerja, teori proses transaksional. Penelitian dilakukan dengan metode Survei. Sampel dalam penelitian ini adalah 240 auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Indonesia. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan kriteria judgment sampling. Metode Analisis data adalah model persamaan struktural dengan bantuan program AMOS Versi 22. Metode ini dipilih karena kemampuan teknik structural equation modeling untuk menilai dan memperbaiki measurment error yang tidak dapat dilakukan oleh prosedur yang lain. Pengujian Moderated Structural Equation Modeling (MSEM) dengan metode Ping. Metode Ping lebih sederhana dalam melakukan estimasi pengaruh moderating pada SEM. Temuan yang dapat dirangkum berdasarkan hasil analisis data dan pengujian hipotesis, diuraikan sebagai berikut. Tekanan anggaran waktu berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit. Berikutnya, kompleksitas tugas audit berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit.

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